The E-Way Bill System which is set to be executed national with effect from 01st....
Every registered dealer is require to file GSTR 1 every month. The return contains details of all outward supplies made during the month.
The due date for GSTR 1 is usually 10th of next month. The GSTR 1 due dates for the months July and August are 5th September and 20th September respectively.
Here is a step-by-step guide on how the return has to be filed on the GST Portal:
Login to the GST Portal
Go to Services. In the drop down click on Returns > Returns Dashboard
This will take you to the Return filing page. From the drop down select the financial year and the month for which you want to file the return. Click on Search
There are 2 options that a return filer has here – Prepare the return online or offline. Let us take a look at the process of preparing the return online first. Click on Prepare online.
This will take you to Details of outward supplies of goods or services. Following details need to be filled here-
1. Aggregate Turnover of previous Finacial Year. For the returns of July 2017 to March 2017, Financial Year means 1st April 2016 to 31st March 2017.
Aggregate Turnover for April 2017 to June 2017.
Below is the summary of all the Tables where details of outward supplies need to be entered.
As the heading suggests this tile is to add the Credit and Debit Note issued to registered dealers.
Step 1 – Click on the 9B – Credit / Debit Notes (Registered) tile.
Step 2 – On the summary page click on Add Details to add Credit or Debit Note.
Step 3 - In this page the following details need to be entered –
Enter the Receivers GSTIN. The name will get auto-populated.
Enter the Debit/ Credit Note no. and Date.
In the Original Invoice No. and Date field enter the date and number of the invoice against which the debit note or credit note is issued.
In the Note Type drop down select whether the details added are for a debit note, credit note or refund voucher.
Enter the Note Value and the Reason for Issuing Note.
If the original invoice was issued before 1st July 2017 tick on the check box Pre- GST Regime.
Enter the Taxable Value of goods or services in the taxable value field. Based on inter-state or intra-state transactions CGST and SGST or IGST will appear in the amount of tax field. The Amount of tax is auto-calculated based on the taxable value entered.
Click on save once the details are entered.
Step 4 – Click on back button to go back to GSTR 1 page. You will can see the summary of all the debit notes/ credit notes/ refund vouchers added.